Opinion
34097-21
07-07-2022
JOHN A. SEDERBURG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
On January 27, 2022, the Commissioner filed an answer (Doc. 6) in this case. The answer stated affirmative allegations in paragraph 8. Petitioner John A. Sederburg did not file a reply within 45 days as permitted by Rule 37(a). Consequently, on June 30, 2022, the Commissioner filed a motion (Doc. 9) for entry of order that the undenied allegations be deemed admitted pursuant to Rule 37 (c), which provides:
Where a reply is not filed, the affirmative allegations in the answer will be deemed denied unless the Commissioner, within 45 days after the expiration of the time for filing the reply, files a motion that specified allegations in the answer be deemed admitted. That motion may be granted unless the required reply is filed within the time directed by the Court.
It is
ORDERED that, no later than July 28, 2022, Mr. Sederburg shall file a reply that admits or denies the allegations in paragraph 8. That reply shall comply with Rule 37(b), which provides:
In response to each material allegation in the answer and the facts in support thereof on which the Commissioner has the burden of proof, the reply shall contain a specific admission or denial; however, if the petitioner shall be without knowledge or information sufficient to form a belief as to the truth of an allegation, then the petitioner shall so state, and such statement shall have the effect of a denial. In addition, the reply shall contain a clear and concise statement of every ground, together with the facts in support thereof, on which the petitioner relies affirmatively or in avoidance of any matter in the answer on
which the Commissioner has the burden of proof. . . .
If Mr. Sederburg does not file a reply as directed herein, the Court expects to grant respondent's motion and to deem admitted, for purposes of this case, the affirmative allegations set forth in paragraph 8 of the Commissioner's answer.
It is further
ORDERED that, no later than August 18, 2022, the Commissioner shall file a status report.